EXM-H03 — Psychotherapy and counselling therapy

Psychotherapy and counselling therapy: exempt for supplies made on or after 20 June 2024 (Bill C-59 royal assent). No transition period. Requires licensing with a provincial regulator — psychotherapy is regulated only in Ontario, counselling therapy only in NB, NS and PEI — or equivalent qualifications in an unregulated province, working within a regulated province's scope of practice. CRA will not rule on equivalence; the onus is on the practitioner